Nowadays, it seems easy to regard some of the values and purposes that have led us to the society we live in today as dysfunctional. However, searching for a villain that justifies all our pain and confusion in recent years is a vain undertaking. It is imperative to protect the good in our society and to discover what we need to improve and accomplish. In this sense, spirituality is our unresolved issue. The purpose of this article is to survey the (...) different deliberations about capital as a measurable value of companies and to explore whether spiritual capital can be a new one, or even more importantly, an important one. (shrink)